Opinion
17775-22S
10-07-2022
LARRY DEAN WATTS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been issued to petitioner for tax year 2021.
Upon due consideration, it is
ORDERED that, on or before October 28, 2022, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.